Every individual, corporation, limited liability company, association, partnership, trust, or estate shall list all personal property in his or her or its ownership, possession, or control which is subject to taxation pursuant to the provisions of this title. Such listing shall be made and delivered in accordance with the provisions of this chapter.

NOTES:

Effective date1995 c 318: See note following RCW 82.04.030.
Effective date1967 ex.s. c 149: See note following RCW 82.04.050.
Savings1967 ex.s. c 149: See RCW 82.98.035.
Severability1967 ex.s. c 149: See note following RCW 82.98.030.

Terms Used In Washington Code 84.40.185

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.